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BALI Briefing
Yesterday, the Scottish Government set out their intended budget to the Scottish Parliament for 2026-2027. With elections looming this year, the budget was an underwhelming delivery of policies which aim to support businesses but often missed the mark. Income taxes thresholds where the lower rates begin has been raised by 7.4%, which will mean that over half of Scottish taxpayers will pay less income tax, but these savings are not significant for most, and those in the higher tax brackets will be on a higher rate than those earning the same salary in England. This potentially disincentivises workers on a higher wage to remain in Scotland and makes it harder for businesses to offer competitive salaries with companies south of the border. BALI is pleased to see that the Scottish Government announced they would continue to match the Scottish Landfill Tax with the rates set by the UK Government, which will offer significant savings for members by not transitioning to a single rate by 2030. BALI continues to call for greater support in managing soil and environmental waste including methods of recycling the waste. The announcement of the continuation of the Small Business Bonus Scheme for the next three years, which removes business rates for 100,000 is welcome, however, the 15% retail, hospitality, and leisure relief announced on business rates will only support some of our members, and is unlikely to bridge the financial gaps many businesses are feeling in these challenging times. BALI welcomes the announcement of an additional £70 million for colleges, alongside extra investment in universities and a continued commitment to Scotland’s apprenticeships, which includes 25,000 Modern Apprenticeships, 5,000 Foundation Apprenticeships and at least 1,200 Graduate Apprenticeships in 2026-27. Land based colleges are vital in delivering skills and training needed in the sector, so additional funding is welcome and needed. While the Scottish Government pledges to address the climate change, the lack of acknowledgement of environmental horticulture is disappointing, particularly as the sector can deliver on biodiversity targets and environmental benefits. BALI has been engaging with the Scottish Government on biodiversity recovery and will continue to advocate for the role of the industry in biodiversity regeneration. Landscaping is a vital mechanism for delivering the priorities set out in the Nature Restoration Fund, which has £26 million allocated to make progress towards halting the loss of biodiversity and being nature positive by 2030. Overall, the budget does not reach far enough in supporting the landscaping industry and the businesses which are delivering key environmental, economic, and social benefits for Scotland. BALI continues to engage with the Scottish Government and stakeholders to advocate for the role of the landscaping sector, particularly ahead of this year’s elections.
Supporting, representing, and accrediting the landscape industry Although every effort has been made to ensure accuracy, neither BALI nor the author can accept liability for errors and or omissions.